Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi
Vol. 4 No. 2 (2022): JIMMBA

Pengaruh Etika Auditor dan Independensi Terhadap Kinerja Auditor di Kantor Akuntan Publik Jakarta

Haida Situmorang (Universitas Advent Indonesia)
Lorina Siregar Sudjiman (Universitas Advent Indonesia)



Article Info

Publish Date
10 May 2022

Abstract

This study aims to determine the effect of the auditor's profession ethics and independency on auditor’s performance at public accountant Jakarta, either partially or simultaneously. This study uses primary data collacted of 77 respondents and using SPSS version 22 for analyzing the data. The results of the study prove that in partially based on result of the t test, auditor’s profession ethics has effect in evidence of t arithmetic > t table (3,209 > 1,99254) with significance value 0,002 < 0,05 and independency has effect in evidence of t arithmetic > t table (5,744 > 1,99254) with significance value 0,000 < 0,05. In simultaneosly based on result of the F test, auditor’s profession ethics and independency has effect on auditor performance at public accountant Jakarta in evidence of F arithmetic > F table (46,557 > 3,12) with significance 0,000 < 0,05 which is represented by 54,5 %.

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Journal Info

Abbrev

jimmba

Publisher

Subject

Economics, Econometrics & Finance

Description

JIMMBA (Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi) published by LP3M Universitas Putra Bangsa Kebumen. The aim of JIMMBA discussion is to disseminate information on scientific work from and for academics that discuss interest in management and accounting. In addition, it is also easier ...